SOUTHEAST ASIA JOURNAL oF GRADUATE OF ISLAMIC BUSINESS AND ECONOMICS

Corporate Social Responsibility (CSR) and Profitability Through Bibliometric Analysis

Suraya, Masiyah Kholmi — Mon, 13 Oct 2025 00:00:00 +0000

This study analyzes the development of research on Corporate Social Responsibility (CSR) and profitability conducted by Indonesian scholars during the 2010–2025 period using a bibliometric analysis approach based on Scopus data. A total of 84 articles were examined to identify publication trends, author productivity, and main research themes. The results indicate a significant increase in publications since 2016, peaking in 2020. The most influential authors include Maya Novitasari, Ardi Gunardi, and Veronica Siregar. The dominant research themes focus on the relationship between CSR and profitability, corporate governance, and sustainability. This study confirms that CSR is viewed not merely as a moral obligation but as a sustainable business strategy. However, research collaboration among Indonesian authors remains limited and should be expanded to strengthen Indonesia’s academic contribution to global CSR literature.

Cultural Festivals in Borneo’s Tails: A Tourism Potential as City Branding in Sambas

sumar’in — Wed, 05 Nov 2025 00:36:31 +0000

Sambas possesses significant potential for developing its natural resources into tourism assets, supporting local city branding initiatives. Efforts to promote Sambas as a tourist destination have included hosting culturally-rooted festivals, which stimulate the local economy by attracting visitors and creating business opportunities for residents. This study aims to assess Sambas Regency's tourism scope by identifying tourism areas in West Kalimantan, using a qualitative-descriptive approach. This approach focuses on the cultural festivals in Sambas Regency, which hold considerable tourism potential. The findings reveal that although various efforts have been made to promote Sambas, practical challenges persist. Visitor motivation can be enhanced by addressing factors such as festival cleanliness, food variety, beach conditions, and event program content. Despite these initiatives, most festival attendees are locals from West Kalimantan, with limited foreign tourist engagement. This study highlights both the progress and areas needing improvement in promoting Sambas as a unique cultural tourism destination.

The Validity Of Contracts And Ethics Of Tiktok Affiliate Marketing From The Perspective Of Fiqh Muamalah

Mohammad Samsul Arifin, Muhammad Juhariyanto, Alfiyanto — Sat, 15 Nov 2025 11:40:21 +0000

The TikTok Affiliate Program, integrated within the TikTok Shop ecosystem, has become a significant digital business phenomenon in Indonesia, particularly among the Muslim community. This study aims to examine the validity of contracts (akad) within the TikTok affiliate program based on the principles of fiqh muamalah, and to evaluate digital business ethics according to maqasid al-shariah and the characteristics of Islamic marketing. Using a normative qualitative approach, this research analyzes classical fiqh literature, electronic commerce regulations, and TikTok affiliate practices. The findings indicate that the TikTok affiliate program can be classified as an agreement of ju‘alah or samsarah, which is considered valid under Islamic law as long as it fulfills the conditions of lawful objects, contract transparency, and the absence of gharar (uncertainty) or riba (usury). However, ethical challenges such as misleading promotions and regulatory violations—necessitate the strengthening of sharia-based guidelines. This study recommends fiqh muamalah education for affiliates and the development of sharia-based regulations by the TikTok platform to ensure ethical digital business practices.